从会计信息失真看会计委派制

An Analysis on the Lack of Fidelity of Accounting Information & Accountant-appointment System

会计委派制作为一种监督体制已在我国部分地区、部分行业试行 ,并取得了一定的效果 ,但能否在全国范围内推行 ,用以规范企业、行政机关、事业单位的会计行为 ,提高会计质量 ,避免会计信息失真 ,需要进一步探讨。本文从会计信息失真的成因对会计委派制提出一些质疑 ,并对强化会计管理提出自己的见解。

As a supervising system,the accountant appointment system has been tried out in some trades and in some regions of the country,and it has turned out to be effective.But it remains to be further stuied whether it can be popularized in the whole country to standard accountants' act in enterpises,administrative organsand institution,thus improving accountants' work and avoiding lack of work and an accounting information.This article intends to analyze the topic in three aspects:the contributing factors of the lack of fidelity of accounting information,the feasibility of the accountant appointment system and the strengthening of the accounting management.